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S6726 (ACTIVE) - Details

S6726 (ACTIVE) - Summary

Relates to exempting certain basic necessities from sales and use taxes.

S6726 (ACTIVE) - Sponsor Memo

BILL NUMBER: S6726
TITLE OF BILL : An act to amend the tax law, in relation to
exempting certain basic necessities from sales and use taxes
PURPOSE :
To provide a state sales and compensating use tax exemption for
feminine hygiene products such as sanitary napkins and tampons.
SUMMARY OF PROVISIONS :
Section 1: Amends paragraph 3 subdivision (a) of section 1115 of the
tax law by adding feminine hygiene products, including, but not
limited to, sanitary napkins and tampons to the list of exemptions
from taxes on retail sales and compensating use taxes.
Section 2: Provides the effective date.
EXISTING LAW :
Medicine, medical equipment, supplies to correct or alleviate physical
incapacity, and products consumed by humans for the preservation of
health are included in the list of items exempt from the sales and use
tax, however cosmetics and toilet articles are explicitly excluded
from the list unless they contain medicinal ingredients.

JUSTIFICATION :
Several states, including Maryland, Massachusetts, Minnesota, New
Jersey, and Pennsylvania, have already passed similar legislation to
exempt feminine hygiene products from their sales tax. Some view a tax
on such products as a "tax on women" since it is undeniably a
necessity for women. It is an oversight to exclude other products
which are intended to promote the health of citizens from a sales and
use tax while at the same time imposing a tax on feminine hygiene
products, a basic necessity, and this bill would correct that.
LEGISLATIVE HISTORY :
New Bill.
FISCAL IMPLICATIONS :
To be determined.
EFFECTIVE DATE :
This act shall take effect immediately.

S T A T E O F N E W Y O R K
________________________________________________________________________
6726
I N S E N A T E
February 10, 2016
___________
Introduced by Sens. SERINO, YOUNG, ROBACH, HANNON, MARCHIONE -- read
twice and ordered printed, and when printed to be committed to the
Committee on Investigations and Government Operations
AN ACT to amend the tax law, in relation to exempting certain basic
necessities from sales and use taxes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph 3 of subdivision (a) of section 1115 of the tax
law, as amended by chapter 201 of the laws of 1976, is amended to read
as follows:
(3) Drugs and medicines intended for use, internally or externally, in
the cure, mitigation, treatment or prevention of illnesses or diseases
in human beings, medical equipment (including component parts thereof)
and supplies required for such use or to correct or alleviate physical
incapacity, and products consumed by humans for the preservation of
health but not including cosmetics or toilet articles (EXCEPT FEMININE
HYGIENE PRODUCTS, INCLUDING, BUT NOT LIMITED TO, SANITARY NAPKINS AND
TAMPONS) notwithstanding the presence of medicinal ingredients therein
or medical equipment (including component parts thereof) and supplies,
other than such drugs and medicines, purchased at retail for use in
performing medical and similar services for compensation.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11242-01-5

S6726A (ACTIVE) - Details

S6726A (ACTIVE) - Summary

Relates to exempting certain basic necessities from sales and use taxes.

S6726A (ACTIVE) - Sponsor Memo

BILL NUMBER: S6726A
TITLE OF BILL :
An act to amend the tax law, in relation to exempting from sales and
use taxes sanitary napkins and tampons
PURPOSE :
To provide a state sales and compensating use tax exemption for
sanitary napkins and tampons.
SUMMARY OF PROVISIONS :
Section 1: Amends subdivision (a) of section 1115 of the tax law by
adding a new paragraph 4-a to add sanitary napkins and tampons to the
list of exemptions from taxes on retail sales and compensating use
taxes.
Section 2: Provides the effective date.
EXISTING LAW :
Medicine, medical equipment, supplies to correct or alleviate physical
incapacity, and products consumed by humans for the preservation of
health are included in the list of items exempt from the sales and use

tax, however cosmetics and toilet articles are explicitly excluded
from the list unless they contain medicinal ingredients.
JUSTIFICATION :
Several states, including Maryland, Massachusetts, Minnesota, New
Jersey, and Pennsylvania, have already passed similar legislation to
exempt certain feminine hygiene products from their sales tax. Some
view a tax on such products as a "tax on women" since it is undeniably
a necessity for women. It is an oversight to exclude other products
which are intended to promote the health of citizens from a sales and
use tax while at the same time imposing a tax on sanitary napkins and
tampons, and this bill would correct that.
LEGISLATIVE HISTORY :
New Bill.
FISCAL IMPLICATIONS :
To be determined.
EFFECTIVE DATE :
This act shall take effect on the first of June next succeeding the
date on which it shall have become law.

S T A T E O F N E W Y O R K
________________________________________________________________________
6726--A
I N S E N A T E
February 10, 2016
___________
Introduced by Sens. SERINO, YOUNG, ROBACH, HANNON, MARCHIONE, BOYLE,
FUNKE, HOYLMAN, KRUEGER, MARCELLINO, MARTINS, MONTGOMERY, MURPHY,
PANEPINTO, PERALTA, PERKINS, RANZENHOFER, RITCHIE, RIVERA, SAVINO --
read twice and ordered printed, and when printed to be committed to
the Committee on Investigations and Government Operations -- reported
favorably from said committee and committed to the Committee on Rules
-- committee discharged, bill amended, ordered reprinted as amended
and recommitted to said committee
AN ACT to amend the tax law, in relation to exempting from sales and use
taxes sanitary napkins and tampons
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision (a) of section 1115 of the tax law is amended
by adding a new paragraph 4-a to read as follows:
(4-A) SANITARY NAPKINS AND TAMPONS.
S 2. This act shall take effect on the first of June next succeeding
the date on which it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11242-02-6

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